dialamah

The duties for US goods brought across the border into Canada by Canadians are, as far as I know, identical to the US duty on Canadian goods brought across the border by Americans.

Americans have a much higher duty free level at the border....$800 IIRC.   Plus some products are simply not available in Canada, at any price.

When I was younger and we shuffled off to Buffalo for some shopping we did smuggle shoes in.  Always wore a pair of throwaways coming back with a new pair on  and a new pair we had worn over the weekend.   Shoes were cheaper and a better selection.   We've been going south for the winter for years now and I have a closet full of shoes I've brought back although we were never specifically asked if we had shoes, just how much in total.    One can never have too too many shoes.